Search Results | Showing 71 - 80 of 158 results for "materiality" |
| | | ... scenario testing to the 2 degree scenario, they needed to lop off EUR4.8 billion from the values of their reserves. The materiality calculations have significantly changed." Given the swift evolution of consideration of climate risk in the last five ... |
| | | | ... Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the soft law around the disclosure of climate change risks by Australian companies. In ... |
| | | | ... and sustainability practices," according to the report. The other variable that drove convergence was environmental materiality and social materiality. "We saw increased convergence on a variety of environmental issues," Matusewicz said. "As these factors ... |
| | | | ... rules should perforce include information on fatalities. "Continuous disclosure and listing rules go to financial materiality, but it's time to be question whether they need to be limited to financial materiality," she said. "Deaths in an organisation ... |
| | | | ... Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the soft law around the disclosure of climate change risks by Australian companies. Sarah ... |
| | | | ... example and among other reasons, on the disclosure frameworks used, the disclosure requirements and definitions of materiality imposed by jurisdictions, or the materiality of specific ESG matters to a particular issuer." IOSCO name-checked a variety ... |
| | | | ... The SASB standards feature "industry-specific design, emphasis on communicating to investors, and focus on financial materiality, a universal concept important for investors and businesses," SASB said. |
| | | | ... around climate change risk and mitigation and sustainability issues more generally. "That appreciation of the financial materiality that these issues have are starting to already present, the need for leadership, the need for action, and it's been a ... |
| | | | ... their own readiness, where other frameworks like UNDC like FASB, CDP, all these int'l frameworks are building new materiality thresholds into their frameworks for use by business. Are these national regulatory agencies doing the same thing, or are they ... |
| | | | ... material ESG scores for companies within its investment universe. The methodology, as described in a paper titled Materiality Matters: Targeting ESG issues that impact performance, provides a metric that values the materiality of a given ESG factor that ... |
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